Since the IRS released Rev. Rul. 2013-17, which allowed married same-sex couples to file joint federal tax returns, the states have been scrambling to release their own administrative guidance. Most recently, Idaho, New Jersey, and South Carolina have issued statements outlining their policies for same-sex spouses.

Idaho's "December 2013 Tax Update", released December 20th, clarifies that because Idaho does not allow same-sex marriage, the state will also not allow same-sex spouses to file a joint state income tax return.

A South Carolina draft revenue rulingalso declares that same-sex spouses must file separate returns, since same-sex marriage is not recognized in the state.

In contrast, New Jersey, which allows same-sex marriage, stated in its January 6th update to "NJ Income Tax - Filing Status" that married same-sex taxpayers are required to file joint returns.

This chart from the BBNA Same-Sex Marriage Research Pageprovides a comprehensive look at the states which have released administrative guidance thus far.

 By Melissa Fernley

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Melissa Fernley

Melissa Fernley’s “Expert Insight” blog series presents interviews with tax experts from across the country regarding up-and-coming state tax topics. Melissa is a Managing Editor with Bloomberg BNA, where she works on developing new products, writes articles and perspective pieces for the Weekly State Tax Report, and maintains state tax surveys, navigators, and portfolios. Melissa received her B.A. with High Honors from Duke University, and her J.D. and LL.M. in Taxation from Washington University in St. Louis. She can be reached at

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